Writ Petition Against GST Registration Cancellation Not Maintainable; Statutory Appeal Under Section 107/Rule 23 Must Be Filed

The HC held that the writ petition challenging cancellation of GST registration was not maintainable due to the availability of a statutory appeal under Section 107 of the CGST Act or Rule 23 of the CGST Rules. The Court directed the petitioner to file the statutory appeal within one week. If filed timely, the appeal must be considered and disposed of expeditiously, preferably within three months. The writ petition was disposed of accordingly.

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The Allahabad High Court, through Hon'ble Mrs. Sangeeta Chandra and Hon'ble Brij Raj Singh JJ., addressed a writ petition seeking quashing of the GST registration cancellation order dated 09.07.2025 and restoration of the petitioner's GST registration (GSTIN No. 09AMEPV7468D2ZI). A preliminary objection on maintainability was raised, citing the availability of a statutory appeal under Section 107 of the C.G.S.T. Act or Rule 23 of the C.G.S.T. Rules. The Court noted that earlier proceedings under Rule 29(2)(e) were dropped, but new proceedings under Rule 21(b) & 21(e) were initiated. Emphasizing the statutory appeal remedy, the Court held that the writ petition was not maintainable and directed the petitioner to file an appeal within one week. The Court further directed that if the appeal is filed timely, it "shall be considered and disposed of as expeditiously as possible say within a period of three months," subject to the petitioner's cooperation.

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